Gale Company has the following inventory and purchases during the fiscal year ended December 31, 2023. Beginning Inventory 285 units @ $ 81/unit Feb. 10 purchased 200 units @ $ 85/unit Feb. 20 sold 365 units @ $ 161/unit Mar. 13 purchased 285 units @ $ 79/unit Sept. 5 purchased 250 units @ $ 65/unit Oct. 10 sold 505 units @ $ 161/unit Gale Company employs a perpetual inventory system. Required: 1. Calculate the dollar value of ending inventory and cost of goods sold us